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Income Tax - Case Laws

Showing 101961 to 101980 of 109282 Records

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  • 1976 (12) TMI 20

    Accumulated Profits, Inclusions In Total Income, Minor Admitted To Benefits Of Partnership, So Included


  • 1976 (12) TMI 19

    Assessment Notice, Provisional Assessment, Recovery Proceedings, Regular Assessment


  • 1976 (12) TMI 18

    ... ...
    ... ... r under consideration. So, this submission also has no substance. In the result, we do not find any merit in these petitions which are accordingly rejected. The rules are discharged. There will be no order as to costs. N. IBOTOMBI SINGH J.- I agree.


  • 1976 (12) TMI 17

    ... ...
    ... ... Officer has referred to considerable new material and we think that this is a fit case for us to direct the Income-tax Appellate Tribunal to state a case and refer the question propounded to us for our decision. It is ordered accordingly. No costs.


  • 1976 (12) TMI 16

    Appeal To AAC, Cash Credits, Finding Of Fact, Income Tax Act, Power To Admit Additional Evidence


  • 1976 (12) TMI 15

    ... ...
    ... ... here was great substance in the points taken by Mr. Pal in this respect also. In the above view of the matter, I will dismiss the appeal and affirm the decision of the court below. There will be no order as to costs. RAMENDRA MOHAN DATTA J.-I agree.


  • 1976 (12) TMI 14

    ... ...
    ... ... the Income-tax Officer could form his reason to believe that there was escapement of income from assessment to tax. All the points raised on behalf of the appellant-company, therefore, fail. The appeal, therefore, fails and is dismissed as proposed.


  • 1976 (12) TMI 13

    Accounting Year, Business Expenditure, Capital Or Revenue Expenditure, Litigation Expenses


  • 1976 (12) TMI 12

    Appeal To AAC, Cash Credits, Finding Of Fact, Income Tax Act, Power To Admit Additional Evidence


  • 1976 (12) TMI 11

    ... ...
    ... ... ear 1961-62. That notice is clearly beyond time and invalid. Hence, we allow this petition and quash the notice dated July 14, 1976, (annexure IV to the writ petition). In the circumstances of the case, we direct the parties to bear their own costs.


  • 1976 (12) TMI 10

    Adventure In The Nature Of Trade, Business Income Or Capital Gains, Purchase And Sale


  • 1976 (12) TMI 9

    ... ...
    ... ... e assessee s business profit for the relevant assessment year. In this view of the matter, the question referred to us is answered in the affirmative and in favour of the assessee-company. Revenue will pay the costs of the reference to the assessee.


  • 1976 (12) TMI 8

    Appeal To AAC, Cash Credits, Finding Of Fact, Income Tax Act, Power To Admit Additional Evidence


  • 1976 (12) TMI 7

    ... ...
    ... ... ourt one way or the other. Therefore, leaving the Tribunal to go into the entire controversy again so far as it has got a bearing on s. 80G(5)(iii), we return the reference without answering the questions referred to this court. No order as to costs.


  • 1976 (12) TMI 6

    ... ...
    ... ... it must be held that the conclusion of the Tribunal is correct and unexceptionable. In the result, the question referred to us is answered in the negative and in favour of the assessees. There will, however, be no order as to costs of this reference.


  • 1976 (12) TMI 4

    Whether assessment can be made on the deity - deity was the legal owner of the entire estate. Therefore, the deity was liable to be assessed - surplus income after meeting the expenses were not held in trust for charitable purposes. Therefore, they w....... + More


  • 1976 (12) TMI 3

    When the assessee was prevented from appearing before the High Court on account of sufficient reasons, the High Court has inherent power to recall its earlier order and dispose off the reference on merit


  • 1976 (12) TMI 2

    When there is an automatic rise in the dearness allowance linked to a cost of levying index, the automatic payment after the appointed day should be deemed to be additional dearness allowance liable to compulsory deposit provisions of the Act - revenue s appeal is allowed


  • 1976 (12) TMI 1

    when the sanction for the additional dearness allowance either by unilateral decision or by bilateral settlement has taken place after the appointed day that the question of additional dearness allowance as provided in s. 2(b) of the act will arise


  • 1976 (11) TMI 122

    ... ...
    ... ... fy the levy of penalty on him under s. 271 (1)(c). In these circumstances, we conclude that this being a case of estimate, no penalty is leviable on the assessee. The impugned order is, accordingly, cancelled. 5. In the result, the appeal is allowed.


 
 
 
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